Kanco Industries has a relevant range extending to 30,000 units each month. The following performance report provides information about Kanco's budget and actual performance for April.

	actual	flexible budget variance	flexible budget	volume variance	master budget
output units	25,000		?		30,000
Sales Revenue	$240,000	5,000 F	?	?	?
Less: variable expenses	170,000	?	?	?	$187,500
Contribution Margin	?	?	?	?	?
Less: Fixed Expenses	19,500	?	?	?	25,000
Operating Income	?	?	?	?	?

Requirement: Fill in all missing numbers in the table. Be sure to label any variances as favorable or unfavorable.